STREMERSCH SURFACE: what changed
Two financial years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
STREMERSCH SURFACE
Largest movements
- Tangible fixed assets -€15,245
down €15,245 (-29.1%), from €52,338 to €37,093
of which Leasing and similar rights: -€10,894
- Deferred charges and accrued income -€4,828
down €4,828 (-58.6%), from €8,240 to €3,412
- Receivables within one year -€3,636
down €3,636 (-17.1%), from €21,208 to €17,572
of which Trade receivables: -€8,150
- Cash +€1,235
up €1,235 (+23.2%), from €5,321 to €6,556
mainly Net result for the year (+€24,484) and Depreciation (+€16,172)
- Stocks and contracts -€1,161
down €1,161 (-26.0%), from €4,473 to €3,312
- Tax, wage and social debts -€29,764
down €29,764 (-75.7%), from €39,312 to €9,547
of which Taxes: -€29,764
- Profit (loss) carried forward +€24,484
up €24,484 (+34.7%), from -€70,511 to -€46,027
- Debts after one year -€13,053
down €13,053 (-41.0%), from €31,810 to €18,757
- Trade debts -€6,032
down €6,032 (-24.4%), from €24,694 to €18,662
- Short-term financial debts +€1,859
up €1,859 (+6.4%), from €29,266 to €31,124
- Gross operating margin +€61,597
up €61,597, from -€6,950 to €54,647
- Depreciation -€6,461
down €6,461 (-28.5%), from €22,633 to €16,172
- Other operating charges +€3,168
up €3,168 (+132%), from €2,398 to €5,566
- Financial charges +€1,125
up €1,125 (+14.1%), from €7,961 to €9,086
- Financial income +€715
up €715 (+537%), from €133 to €848
From the 2024 result to the 2025 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Derived cash bridge
Derived from the 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €92,806 | €69,221 | -€23,585 | -25.4% |
| Fixed assets | 21/28 | €53,564 | €38,369 | -€15,195 | -28.4% |
| Tangible fixed assets | 22/27 | €52,338 | €37,093 | -€15,245 | -29.1% |
| Plant, machinery and equipment | 23 | €8,963 | €5,423 | -€3,540 | -39.5% |
| Furniture and vehicles | 24 | €1,380 | €568 | -€811 | -58.8% |
| Leasing and similar rights | 25 | €41,995 | €31,101 | -€10,894 | -25.9% |
| Financial fixed assets | 28 | €1,226 | €1,276 | +€50 | +4.1% |
| Current assets | 29/58 | €39,242 | €30,852 | -€8,390 | -21.4% |
| Stocks and contracts in progress | 3 | €4,473 | €3,312 | -€1,161 | -26.0% |
| Stocks | 30/36 | €4,473 | €3,312 | -€1,161 | -26.0% |
| Amounts receivable within one year | 40/41 | €21,208 | €17,572 | -€3,636 | -17.1% |
| Trade receivables | 40 | €17,165 | €9,015 | -€8,150 | -47.5% |
| Other amounts receivable | 41 | €4,043 | €8,557 | +€4,514 | +112% |
| Cash at bank and in hand | 54/58 | €5,321 | €6,556 | +€1,235 | +23.2% |
| Deferred charges and accrued income | 490/1 | €8,240 | €3,412 | -€4,828 | -58.6% |
| Total equity and liabilities | 10/49 | €92,806 | €69,221 | -€23,585 | -25.4% |
| Equity | 10/15 | -€50,991 | -€26,507 | +€24,484 | +48.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €920 | €920 | = | 0.0% |
| Non-distributable reserves | 130/1 | €920 | €920 | = | 0.0% |
| Reserves not available under the articles | 1311 | €920 | €920 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€70,511 | -€46,027 | +€24,484 | +34.7% |
| Amounts payable | 17/49 | €143,798 | €95,728 | -€48,070 | -33.4% |
| Amounts payable after more than one year | 17 | €31,810 | €18,757 | -€13,053 | -41.0% |
| Financial debts | 170/4 | €31,810 | €18,757 | -€13,053 | -41.0% |
| Amounts payable within one year | 42/48 | €109,698 | €73,330 | -€36,368 | -33.2% |
| Current portion of amounts payable after more than one year | 42 | €14,682 | €13,053 | -€1,630 | -11.1% |
| Financial debts | 43 | €29,266 | €31,124 | +€1,859 | +6.4% |
| Credit institutions | 430/8 | €29,266 | €31,124 | +€1,859 | +6.4% |
| Trade debts | 44 | €24,694 | €18,662 | -€6,032 | -24.4% |
| Suppliers | 440/4 | €24,694 | €18,662 | -€6,032 | -24.4% |
| Taxes, remuneration and social security | 45 | €39,312 | €9,547 | -€29,764 | -75.7% |
| Taxes | 450/3 | €34,912 | €5,147 | -€29,764 | -85.3% |
| Remuneration and social security | 454/9 | €4,400 | €4,400 | = | 0.0% |
| Other amounts payable | 47/48 | €1,744 | €943 | -€801 | -45.9% |
| Accrued charges and deferred income | 492/3 | €2,291 | €3,642 | +€1,351 | +59.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €22,633 | €16,172 | -€6,461 | -28.5% |
| Other operating charges | 640/8 | €2,398 | €5,566 | +€3,168 | +132% |
| Non-recurring operating charges | 66A | €262 | - | -€262 | |
| Gross operating margin | 9900 | -€6,950 | €54,647 | +€61,597 | |
| Operating profit (loss) | 9901 | -€32,242 | €32,909 | +€65,151 | |
| Financial income | 75/76B | €133 | €848 | +€715 | +537% |
| Recurring financial income | 75 | €133 | €848 | +€715 | +537% |
| Financial charges | 65/66B | €7,961 | €9,086 | +€1,125 | +14.1% |
| Recurring financial charges | 65 | €7,961 | €9,086 | +€1,125 | +14.1% |
| Profit (loss) for the period before taxes | 9903 | -€40,070 | €24,671 | +€64,741 | |
| Income taxes | 67/77 | €203 | €187 | -€16 | -8.0% |
| Profit (loss) for the period | 9904 | -€40,273 | €24,484 | +€64,757 | |
| Profit (loss) for the period to be appropriated | 9905 | -€40,273 | €24,484 | +€64,757 |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 18 October 2026 via checked.be.